Irish Child And Adolescent Mental Health Services Social Work Essay Essays

Irish Child And Adolescent Mental Health Services Social Work Essay Essays Irish Child And Adolescent Mental Health Services Social Work Essay Irish Child And Adolescent Mental Health Services Social Work Essay in any case, other than states that a significant number of these will remain untreated in light of the fact that/because of the inadequacy of administrations ( Share and Lalor,2009 ) . Many working gatherings and studies have been improved or actualized since the 2001 Mental Health Act, including the child and Mental Health Service Report 2009-1010, a Vision for change 2006, the specializer Child and Adolescent Mental Health Advisory Group 2009, emotional well-being Commission 2002, and the Mental Health Expert Advisory Group. A Vision for Change by and by in its fifth twelvemonth was propelled by Mary Harney the so T A ; aacute ; naiste and Minster for Health and Children in 2006, preceding the downturn or late specialists emergency. This vision was so received as the proper national approach for the stipulation of mental wellbeing administrations and was supported by patients advocators for patients and the psychological health proficient network. This vision was to propel an individual focused recuperation orientated and all encompassing assault to mental unwellness and that the program was to be financed from the offer of prior mental wellbeing lands and belong ingss ( HSE, 2010 ) , including the deal and shutting of 15 Victorian hospitals guaranteed by John Moloney during his announcement to the House of the Oireachtas on 23 March 2010. Despite the fact that it is far to other than include that he did non print a clasp line or spending program. The Child and psychological well-being administration ( CAMHS ) have obligation for the improvement of mental health administrations for children and teenagers up until a more youthful adult arrives at 18 mature ages old enough There design is the advancement of 90 nine multi-disciplinary CAMHS crews, of which 50 five are now in topographic point, fifty network crews, to twenty-four hours medical clinic crews and three pediatric hospital undertaking crews in add-on to different proposals. With so much help being accessible to sort out and execute so may gatherings and studies advancement ought to be immense. Agent John Moloney the so Minister of State during his announcement to the House of the Oireachtas on 23 March 2010, is recorded as saying that 70 percent of mental health inconveniences start in the child and youthful mature ages, and that in spite of the monetary down twist that progression is being kept up comparable to mental wellbeing administrations an outline of these advancements was the multiplying of accessible inpatient beds from the base figure of 15 to the huge figure of 30 prisoner beds, to cover the full populace of 20 six areas in a state where the populace fitting to the 2006 figures from the cardinal insights office was recorded as being 4,239,848 of which 864,449 were matured among nothing and 14 ( Central Statistics Office, 2010 ) . The disappointment of mental wellbeing administrations accessible to Children and youngsters has been featured in ongoing mature ages with paper title texts foregrounding the utilization of adult mental wards being utilized to suit kids each piece youthful as 14. Blending to papers, for example, the Belfast Telegraph on 7 October 2010 more than one 100 teenagers suffering mental unwellness were admitted to grown-up mental units during 2010. The graduated table of the activity rose after four youths over a couple twenty-four hours time span were admitted to the equivalent mental health administration unit at Waterford territorial clinic. It was noticed that of the 100 teenagers forty three were under 17 mature ages old enough and the remaining 50 seven were under 18. It was blessed that at the clasp this courses happened the alteration to the psychological wellbeing mandates had non come into power, and was non viewed as a penetrate of mental health statutes, from December 2010 the ag e headed for forestalling inductions to grown-ups units was expanded to seventeen and this is expected to be raised again from 1 December 2011 to eighteen. ( Belfast Telegraph,2010 ) . Notwithstanding these Numbers 2010 truly indicated a reducing in children and youngsters being admitted to grown-up units, blending to Amnesty International, in 2009 two 100 individuals were admitted to grown-up units and in 2008 this figure was two 100 and 40 seven. The figure of Children and youngsters being admitted to grown-up units might be decreasing yet the existent figure truly being confessed to detainees units keeps on lifting, during the initial nine months of 2010, sixty three percent of juvenile individual s being treated for mental wellbeing conditions were admitted to kid and immature units an expansion of 19 percent on the 2009 figures. This fitting to the Department of Health and Children is relied upon to proceed to increment with the hole of the two new 20 bed units in both Cork and Galway ( area of Health and Children.2010 ) . Preceding the execution of the Vision of Change the age cut off age among children and adult administrations was 16 mature ages. These augm entations happened in spite of the purposed move off from the clinic based hypothetical record and towards more consideration in the network and inside the customers ain spot ( HSE, 2010 ) . Enhancements regardless of by and by least are still improvements, from little oak seeds turn omnipotent oaks. The HSE distributed its second one-year concentrate on Child and Mental Health Services on 23 November 2010, This examination features that inside the twelvemonth 1 October 2009 and 30 September 2010 7651 new occurrences were seen by the CAMHS crews and of these new occasions 47 percent were seen inside one month and 69 percent inside a quarter of a year of the underlying referral ( HSE,2010 ) . This investigation expresses that holding up records have diminished by 9.5 percent stand foring a reducing of 247 people contrasted with the examination other than recognizes that regardless of this decreasing 2370 children fledglings despite everything anticipate assignments. These 2370 youthful adults all with family units, guardians, purposes for living, kin, rises to, teachers all holding up a task all perchance influenced by conduct occupations or the like, all in a roundabout way anticipating that guide should some review, and all trusting for a positive outcomes. These youthful adults anticipate assignments in spite of the way that the UN Convention on the Rights of the child expresses that Governments and important subordinate natural structures of territory have an obligation to find a way to ensure that kids s rights are regarded, secured and satisfied ( ACAMH,2008 ) .. The specific figure of these that could be considered at danger in spite of the motivations behind the 2001 Mental Health Act stay obscure. In spite of obviously little advancements or what the HSE see as an expansive extent of network based administrations, for example, outpatient facilities, medium care groups places, private units and intense permissions wards and so on , ( HSE,2010 ) . Orla Barry director of the Mental Health Commission expresses that cuts in staffing, buildings unfit for use/reason, financing reductions, insufficiency of similarity with fundamental rules and with no important projects to drive change that the HSE is non introducing on its guarantees ( Amnesty International,2010 ) . Orla Barry other than states that psychological wellbeing dispensing is at its most minimal degree in present day history and that over portion of the staff cuts in 2010 were from mental health which spoke to nine percent of the Health administration Executive work power ( Healthrisk,2010 ) . Dr Teresa Carey, Inspector of Mental Health Facilities other than paints a curbed position of the psychological wellbeing framework and areas that cardinal to the bringing of strong mental health administrations is the capacity to accumulate, dissect and oversee data, yet depicts the data capablenesss of the Irish mental wellbeing administration as crude which has further conclusions for the assignment of assets and make up ones disapproving of staffing degrees ( SIPTU NURSING, 2006 ) This article will reason that in spite of recorded advancements to the psychological wellbeing Servicess or the great motivations behind all the examinations and working gatherings. Objects are solitary purposes, all the more obviously should be done, for the individuals who just by age altogether independent of the psychological wellbeing work they are sing, are one of the most powerless divisions of society and can't suggest for themselves. A holding up list paying little mind to measure is as yet a holding up list. These youthful adults can be sing various evaluations of mental harm from despondency to view self as mischief, and the interest for advancement can only be upheld, with the Child and emotional well-being administration ( CAMHS ) truly saying that great outcomes are in all likelihood if the child or youngster and their family unit or carer have course to opportunely very much organized counsel, examination and grounds based intercession ( HSE,2010 ) .

Ethics and Decision Making Essay Example

Morals and Decision Making Essay Part I WHAT IS ETHICS? Every general public structure a lot of decides that sets up the limits of general acknowledged conduct. These standards are regularly communicated in articulations about how individuals ought to carry on, and they fit together to frame the MORAL CODE by which a general public lives. The term MORALITY alludes to a social shows about good and bad that are so broadly shared that they become the reason for a built up accord. Meaning OF ETHICS: ETHICS †is an allowance of faith based expectations about good and bad conduct inside a general public. Moral conduct adjusts to commonly acknowledged standards a significant number of which are practically widespread. Ideals †are propensities that slope individuals to do what is satisfactory. Indecencies †a re propensities if Unacceptable conduct. THE IMPORTANCE OF INTEGRITY: Your ethical standards are articulations of what you accept to be rules of right lead. An individual who acts with trustworthiness acts as per an individual code of standards. One of the foundations of Ethical conduct is to stretch out to all individuals a similar regard and thought that you hope to get from others. THE DIFFERENCE BETWEEN MORALS, ETHICS, AND LAWS MORAL’s are one’s individual convictions about good and bad while the term ETHICS portrays norms or codes of conduct expected of a person by a gathering to which an individual has a place. LAW is an arrangement of decides that mention to us what we may or may not be able to. Morals IN THE BUSINESS WORLD Ethics has ascended to the highest point of the business motivation on the grounds that the dangers related with wrong conduct have expanded, both in their probability and in their latent capacity negative effect. A few patterns have improved the probability of exploitative conduct. first more noteworthy globalization nd †in today’s necessionary financial atmosphere, associations are amazingly challenge to look after benefits. WHY FOSTERING GOOD BUSINESS ETHICS IS IMPORTANT 1. Picking up the cooperative attitude of the network. 2. Making an association that works reliably. 3. Encouraging great strategic approaches. 4. Shielding the association and its workers from legitimate activity. 5. Staying away from ominous exposure. Picking up THE GOOD WILL OF THE COMMUNITY Although association exist essentially to win benefits or offer types of assistance to clients, they likewise have some crucial obligations in a conventional explanation of their company’s standards or convictions. We will compose a custom paper test on Ethics and Decision Making explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Ethics and Decision Making explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Ethics and Decision Making explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Making AN ORGANIZATION THAT OPERATES CONSISTENTLY Organizations create and comply with qualities to make a hierarchical culture and to characterize a predictable methodology for managing the necessities of their partners, representatives, clients, providers and the network. Numerous organizations share the accompanying qualities: †¢Operate with trustworthiness and respectability †¢Operate as indicated by norms of moral direct, in words and activity †¢Treat associates, clients, and customers with deference †¢Strive to be the best at what makes a difference most to the association †¢Value decent variety †¢Make choices dependent on realities and standards Shielding the Organization and it’s Employees from Legal Action In a 1909 decision the U. S. Preeminent Court built up that a business can be considered answerable for the demonstrations of it’s representatives regardless of whether the workers demonstration in a way in opposition to corporate approach and their employer’s bearings. Maintaining a strategic distance from Unfavorable Publicity The open notoriety of an organization firmly impacts the estimation of its stock, how customer respect it’s item and administrations, the level of oversight it get from the administration offices, and the sum backing and participation it gets colleagues. Encouraging Good strategic approaches As a rule, decent morals can mean great business and improved benefits. Organizations that produce protected and compelling items keep away from exorbitant reviews and claims. Organizations that offer amazing assistance hold their clients as opposed to losing them to contenders. Improving Corporate Ethics Only one of every four associations has s very much executed morals and consistence program. Qualities of an effective morals program; †¢Employees are happy to look for counsel about morals issues †¢Employees feel arranged to deal with circumstance could peruse to unfortunate behavior †¢Employees are for moral carry on Employees feel emphatically about their organization Delegating a Corporate Ethics Officer Provides an association with vision and administration in the are of business direct. Association send an away from to workers about the significance of morals and consistence in their choice about who will be accountable for the exertion a to whom that individual will report. Explicit duties incorporate; †¢Responsibility for consistence that is guaranteeing the moral methodology are established and reliably clung to all through the association. †¢Responsibility to making and keeping up the morals culture that the most elevated level of corporate position. Obligation regarding being a key information and contact individual on issues identifying with corporate morals and standards. Moral Standard set by Board of Directors The governing body is liable for the cautious and dependable administration of an association. The board satisfies some of it’s obligations straightforwardly and appoint others to different advisory groups. Setti ng up a Corporate Code of Ethics A code morals is an explanations that features the association key moral issues and recognizes the larger qualities and rules that are essential to the association and its dynamic. Model; Intel Conducting Social Audits An association surveys how well it is meeting its moral and social duty, objectives, and imparts its new objective for the up and coming year. Expecting Employees to take Ethics Training Today, most clinicians concur that the old Greek scholars accepted that individual feeling about good and bad conduct could be improved through instruction. Lawrence Kohlberg, the late Harvard therapist, found that numerous elements invigorate person’s moral turn of events, yet probably the most region is training. Making an Ethical Work Environment Most workers need to play out their occupations effectively and morally yet great manager at some point settle on awful moral decisions. Remembering Ethical Consideration for Decision Making Develop a Problem Statement A difficult explanation is a reasonable, brief depiction of the issue that should be tended to. One must assemble and break down realities to build up a decent issue articulation. Look for data and assessments from an assortment of individuals to widen your casing of reference. Recognize Alternatives The phase of dynamic, it is perfect to enroll the assistance of others, including partners to distinguish a few choices answers for the issue. During conceptualizing process does whatever it takes not to be disparaging of thoughts. Assess and Choose Alternatives Evaluating dependent on various rules, for example, adequacy at tending to the issue, the degree of hazard related with every elective expense, and time execution. The option chose ought to be morally and lawfully solid: be reliable with the organization’s approaches and codes of morals; consider the effect on others; and, obviously give a decent answer for the issue. Four regular ways to deal with moral dynamic Approach managing to moral issues : Standards Virtue morals approach the moral decision best reflects moral temperances in yourself and in your locale. Utilitarian Approach the moral decision produce the best abundance of the advantages over mischief. Decency Approach the moral decision treats everybody the equivalent and shows no kindness or separation. Regular Good Approach the moral decision progresses the normal merchandise. Temperance Ethics Approach The ethicalness morals way to deal with dynamic spotlights on how you ought to carry on and consider relationship in the event that you are worried about your day by day life I a network. It can likewise be applied to the business world by likening the ideals of a decent agent. Utilitarian Approach The utilitarian way to deal with the moral dynamic expresses that you ought to pick the activity or the arrangement that has the best generally ramifications for all the individuals who are legitimately or in a roundabout way influenced. Decency Approach The reasonableness approach centers o how decently and arrangements convey advantages and weights among all individuals influenced by the choice. Basic Good Approach The benefit of all way to deal with dynamic depends on a dream of society as a network whose part cooperate to accomplish a typical arrangement of qualities and objectives. Actualize Decision Once the options are chosen, it ought to be executed in a productive, compelling and convenient way. Assess the Results Monitor the outcomes to check whether the longing impact was accomplished, and watched the effect on the association and the different partners.

CPW Photograph-athon

CPW Photograph-athon As promised last week, Im presenting the winning entries of the CPW Photo Contest, in which I objectively judged photos sent to me by CPW attendees based on their representation of MITs revelry in unjaded vitality, sleeplessness, and profound superiority over Harvard in every regard*. Other considerations included aesthetic sensibility and whether or not the photographer had the tact to resize their photos to something on the order of 10^2 by 10^2 pixels before emailing them to me. (Unfortunately, I have to conclude that nearly everyone who entered the contest is fated to become an astrophysicist. 32642448 pixels, really?? Sorry, but your photo of Tim the Beaver standing next to somebodys mom does not deserve Hubble-esque dimensions.) *With Class of 2013 matriculation decisions due in less than three days, Ive decided to abandon my usual rhetorical grace in favor of simply insulting other universities as frequently as possible. Enjoy! /further ado Honorable Mentions: First off, Josepher presents an excellent example of a hospitable yet grammatically-boggling welcome banner. I suppose the banner-printer guy* meant something like, “Welcome, MIT Families!” but Im prone to parse it in the imperative mood. As in, “Welcome MIT families to our campus, you antisocial upperclassman.” *Or girl. Through clever choice of attire and companionship, Alex affirms to the unsuspecting viewer that he is, in fact, at MIT. Tim the Beaver beams at the camera approvingly. On a less-traveled path of the prefrosh journey through CPW, Bridger celebrated his arrival at one of the worlds most renowned scientific institutes* by eating 12 packs of Jello in one sitting. Eating contests that feature cheap foods with comedic potential is more or less a typical pitch for a CPW event, thanks to the winning combination of gluttony and entertainment rolled into a single one-liner on the CPW schedule. I took the idea to its illogical extreme and proposed an Ice Cube Eating Contest (Whats cheap? Water. What occupies more volume than water? Ice cubes.), which was promptly rejected by the Random Hall CPW chairs back when they were both still sane. *Not Harvard. Edwin had a scenic edge over the rest of the competition (pun intended), with a stunning rooftop shot of the Boston cityscape. If you look closely, I believe youll see the MIT dome in the background. Jenny quite aptly captured MITs flair for enthusiastic performances. Im not sure which group is pictured here, but I think I want to join. In the same vein, Lin was present at the MIT community sing, in which the MIT community sang. (I too sometimes marvel at how informative my sentences can be.) By now, the quick-witted readers of this blog will no doubt have noticed that this photography contest was one of the Cracker Jack variety, in which everyone gets a prize that nobody really wants in the first place (i.e., a mild splash of Internet fame via the MIT admissions website). Indeed, although everyone who sent me a photo was a winner in some vague motivational sense, I had to pick a single ultra-winner in order to prove that I believe in capitalism. And so, the ultra-winner is . . . Sam R.! (The exact same reader who won the Physics Question Identification contest on my blog a few months ago, no less. Id post contests more often, but Sam would probably win anyway.) I was heartened to see that Sam spent his CPW wisely, i.e. at Random Hall. One of Randoms popular, perennial events during CPW and orientation is homemade Liquid Nitrogen Ice Cream. Courtesy of Rebecca 12, heres the list of flavors we mixed this year: Ice Creams: cookies and cream chocolate vanilla strawberry raspberry vanilla green tea (x2) chai rum raisin lemon orange cream mocha mint chocolate peppermint cinnamon almond gianduja pure madness Sorbets: cantaloupe grape kiwi pineapple strawberry lemon Sam also ventured into the great outdoors. Here you can clearly tell that Boston is basically Walden Pond plus a Citgo sign. I was impressed with Sams effective use of long exposure during the CPW Activities Midway (I think). The Activities Midway, which may or may not actually be the subject of this picture, is one of several expo-style events where student groups and various departments set up attention-grabbing, food-dispensing booths to catch the wandering attentions of wandering prefrosh. Also remarkably effective, in my experience. Again, Im not sure what this is, other than awesome. Other groups on campus beyond Random Hall have also learned to exploit the hypnotic visual properties of liquid nitrogen in proximity to dairy products. Nonetheless, Random Hall is better than Harvard*. *This comparison makes absolutely no sense, but it is still a valid statement about Harvard. Also, heres an example of striking architectural design at MIT: Ive said this before, but the pursuit of free food is a canonical part of the prefrosh experience. Finally, Sam wraps up with a timely shot of chair racers in MITs extensive underground tunnel system, a fantastic transportational and recreational resource for those “inclined” to try it. Once again, heres an honest, grateful, thank-you-for-doing-my-job-for-me congratulations to Sam and all the honorable mentions! Remember, everyones a winner, as long as they dont go to Harvard.

Taxation on Trusts - Free Essay Example

Sample details Pages: 7 Words: 2242 Downloads: 2 Date added: 2017/06/26 Category Economics Essay Type Analytical essay Tags: Taxation Essay Did you like this example? Taxation on Trusts As we know, a majority of trusts are subject to taxation. There are a number of different trusts, each with a different type of taxation. Of course we know that a trust is à ¢Ã¢â€š ¬Ã…“a relationship where a property is held by someone (trustee) for someone else (beneficiary). Don’t waste time! Our writers will create an original "Taxation on Trusts" essay for you Create order Trust can be used to protect against creditors, probate, reallocation in divorces, and some tax obligations. A trustee is in charge of making sure that the trustà ¢Ã¢â€š ¬Ã¢â€ž ¢s taxes are up to date on their payments. The trust document determines the tax purposes of the trust. There are a certain number of tax statements that outline the trust taxation rules. They are as follows: If the trust is a revocable trust, and the grantor is also the beneficiary, then the trust is basically ignored for tax purposes. All income generated by the trust assets is reported on the Form 1040 of the grantor/beneficiary. With some modifications, the taxable income of the trust is calculated in the same manner as an individual. The trust gets to take a tax deduction for the amount of taxable income that is distributed to the trust beneficiaries. The trust pays income tax on the taxable income that is left after the distribution deduction. The beneficiaries report income and pay tax on the distributions of taxable income they received. Regarding taxations on trusts, the general rule carries two exceptions. The first one being that if a grantor has an interest in the said trust, the grantor is responsible for the trust, and not the trustee. These types of trusts are appropriately called grantor type trust. An example of this is when all the income is taxed to the grantor. When this happens, a revocable trust is formed. The other type of exemption is the charitable remainder trust. Charitable contributions are not taxable, but if the beneficiaries receive anything from the charitable remainder trust, then those distributions are taxed. We must look at whether the trusts are simple or complex. A simple trust is a trust that does not allow for any external charitable contributions to be made. It also does not grant any other distributions except the ones that are from the income earned. This income is then are distributed to the beneficiaries of the trust. A simple trust beneficiary will have a personal tax that i s higher, but the trust receives a deduction for the income that is required to be paid out during the tax year. Conversely, a complex trust is just as it sounds: complex. This trust is allowed to make contributions to charity and it is not obligatory to distribute the total amount of income that was accumulated by the trust. Due to this, the complex trust only needs to disperse taxes on the income that stays in the trust. There, however, happen to be small exemptions that apply to each trust which can benefit in the short run. They are $300 for a simple trust, $100 for a complex trust, and $600 for an estate trust. The taxation of trusts is very complex for several reasons. Some of the reasons for this are: beneficiaries most likely have to pay tax on the income the trust gives them; the trust is a taxable entity; trusts are NOT susceptible to double taxation, and therefore any taxable income distributed to the beneficiaries deducts from the trust. Another reason includes that à ƒ ¢Ã¢â€š ¬Ã…“money dispersed to the beneficiaries keeps its character.à ¢Ã¢â€š ¬Ã‚  An example of this is if the trust distributes long-term capital gains to the beneficiaries they will list it as a long term capital gain on their returns. A majority of the income that is accumulated by the trust is taxable; however the principal of the trust is not. Capital gains are treated differently than income is. Trusts experience capital losses and gains, and if a trust experiences a capital gain, then the trust is generally taxed as opposed to the beneficiary. If a trust experiences capital losses then tax applied are the ones modeled after individual tax laws. There are a few forms to be filed when dealing with taxation on trusts. These are how income is reported. The form that is required to be filled out by the trustee is form 1041. The trustee has to complete within 3 and a half months after the tax year ends. If the trust has income of 600 dollars or more, it must be filed wi th the IRS. The beneficiary, if an alien, is required to file with the IRS regardless of the value of the trust. Income of the estate is filed with a little differently. Income of the estate is income that has been earned by the decedent, but has not been paid before death. This is reported on the income tax return of the beneficiary who receives the monetary gain. This income is called à ¢Ã¢â€š ¬Ã…“the income in respect of the decedent (IRD).à ¢Ã¢â€š ¬Ã‚  If the recipient of the IRD is the estate of the decedent, Form 1041 must also be filed. The deduction for the distributed income comes into play when Schedule B of Form 1041 is completed and reported back to the beneficiary on a Schedule K-1. Examples of IRDà ¢Ã¢â€š ¬Ã¢â€ž ¢s include interest on bank accounts, wages that have yet to be collected, and declared dividends that have not been collected yet. Returns on taxes for trusts are known as fiduciary tax returns and are filled out on the 1041 IRS form. Frequently, the tax rules that are applied to trusts are the same rules that are applied to individual taxes; however, the calculation is different. To calculate the taxes that are enforced on the trusts, we look at these steps: calculate trust accounting income; calculate the tentative taxable income before subtracting the distribution deduction, which is the amount that the trust can deduct because of the distribution; calculate the distributable net income (DNI) so that the distribution deduction can be calculated and so that tax-free and taxable distributions can be allocated to the beneficiaries; subtract the distribution deduction from the tentative taxable income to determine trust taxable income; calculate trust tax liability; Allocate DNI and the distribution deduction to the beneficiaries to determine the character and the amount of income taxed to each beneficiary. From the final number, one can obtain the amount of money the trust will be taxed. We should know what a DNI is to help us calculate this number. A DNI, distributable net income is the calculation used to allocate income between the beneficiaries of the trust and the trust itself. DNI is used to calculate the restriction on the amount of deductions a trust receives for the distributions to a beneficiary. The DNI calculation is as follows: (Total trust income) à ¢Ã¢â€š ¬Ã¢â‚¬Å" (deductible expenses) + (tax-exempt interest reduced by expenses not allowed in the computation of taxable income and the portion used to make charitable contributions) + (Capital gains IF: Gain is allocated to accounting income; Gain allocated to principal is required to be distributed or is consistently and repeatedly distributed by the trustee; or Gain allocated to principal is paid or set aside for charity) à ¢Ã¢â€š ¬Ã¢â‚¬Å" capital losses if they enter the calculation of any capital gain distributed. In a simple trust, the DNI is taxed to the beneficiaries after it is apportioned. In a complex trust, DNI may exceed the income that is supposed to be distributed. DNI is looked at an apportioned dollar for dollar to the beneficiaries. An example of this is as follows: In the first year, Barkers Family Trust gained $12,000 in interest on bonds, $5,000 on interest on CDs, and 10,000 on capital gains. The DNI and taxable income for the trust is $15,000 (5,000+10,000). The trusts accounting income is $17,000 (5,000+12,000). Trust is to distribute $5,000 and 25% of the principal to Paul and 25% to John, and 50 percent to Matt. Paul receives $7,500, John receives 2,500 and Matt receives $5,000. The total DNI was 15,000, which was apportioned and distributed to the beneficiaries. From here we will look at certain types taxes based on the incomeà ¢Ã¢â€š ¬Ã¢â€ž ¢s classification. The first we will look at is trust accounting income. Usually trusts specify which income is allocated to the principal and what is allocated. To figure this, we must look at the Uniform Principal and Income Act (UPIA). This act, enacted in 1992, made changes to the previous Prudent Investor Act standard. For accounting income, the allocation, based on the UPIA, is included to be: operating income, operating expenses, depreciation of trust assets, interest, dividends, rents and royalties, and taxes on accounting income. Allocation to principal comes from: capital gains and losses, casualty gains and losses and insurance recoveries and taxes on trust principal. Accounting income allows for us to determine the amount that is required to be distributed to the income beneficiary. Let us look at an example. If a trust had one single beneficiary, and the trust principal equaled $100,000, income equaled $10,000, and the trustee fees equaled $2000 dollars. The trusts provisions state that there is a 50% allocation of expenses between principal and income. This means that the income beneficiary receives $9000; ($10,000 à ¢Ã¢â€š ¬Ã¢â‚¬Å" ($2000 x 50%)). Trust principal declines to $99,000; ($100,000 $1,000). The next income we look at is the trust tentative taxable income. Trust income that is taxable is usually taxed the same way as individual people are taxed. Some differences include that the trusts do not itemize deductions, and a trust also has a personal exemption which is equal to $300. Trust income is defined as income that is earned from investments. This does not include capital gains. Expenses from trusts include the administration expenses, depreciation, and charitable contributions. An example of this is brought to us by William Spaulding: à ¢Ã¢â€š ¬Ã…“A trust has$20,000 of accounting incomeand$10,000 of depreciation. The single income beneficiary o f the trust receives$8000. Because the trust document does not specify an allocation of depreciation, the trust can claim$10,000/$20,000ÃÆ'—$10,000= 1/2 ÃÆ'—$10,000=$5000of depreciation and the income beneficiary can claim the other$5000 of depreciation, so the beneficiary only has to pay tax on the remaining$8000à ¢Ã¢â€š ¬Ã¢â‚¬Å"$5000= $3000.à ¢Ã¢â€š ¬Ã‚  Direct expenses for income that is not taxed are not deductible; however indirect expenses (expenses that are spent for maintaining the trust) are usually deductible. We can also look at gross income and capital gain and how these are taxed. Gross income of a trust is taxed like individuals. The tax burden can rely on either the beneficiary or the estate itself. Capital gain is taxed based on the increase being added to the principal. If the gain is administered, the beneficiary is taxed on this. If property that has appreciated in value, and then is transferred to a trust, the gain on the sale of the prop erty is taxed à ¢Ã¢â€š ¬Ã…“at the grantorà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax rate if sold within two years of the transfer.à ¢Ã¢â€š ¬Ã‚  Losses based on capital gains are allocated to the trust if they exceed the gains. Capital losses are able to be subtracted from the ordinary income. A trust is not allowed to subtract the loss from a sale between related taxpayers. The way propertyà ¢Ã¢â€š ¬Ã¢â€ž ¢s worth is determined is by the fair market value at the time of the death of the decedent. This is called the basis of property. We must look closer at the deductions that have been mentioned earlier in the paper. Generally, deductions are allowed both to individuals and on fiduciary returns. Some deductions to taxes that are allowed are state, local and real property taxes; estate expenses, and administrative costs. There are also numerous amounts of deductions that are not allowed. The first one is depreciation and depletion. When there is a trust involved, the expenses must be apportion ed between the beneficiary and the trust. Here is an example of that: Stanley receives 50% of the accounting income from the Yelnats Family Trust and the trust retains the other 50%. The income generating property that is held in the trust depreciates $1,000 dollars in year one. The Yelnats Family trust is allowed to deduct 50% of the $1,000, which obviously is 500, while Stanley is allowed to keep it. Charitable deductions are not deductible UNLESS they are paid with current trust income and the agreement for the will and trust has given authority to. Another deduction we will look at is the income distribution deduction. The income distribution deduction states that à ¢Ã¢â€š ¬Ã…“a trust is allowed to deduct an amount equal to the amount distributed to the income beneficiary.à ¢Ã¢â€š ¬Ã‚  The formula for this is à ¢Ã¢â€š ¬Ã…“distributions à ¢Ã¢â€š ¬Ã¢â‚¬Å" tax exempt income, or Distributable net income subtracted by tax exempt income. A quick example of this is that the Goergen trust earns $8,000 in interest on municipal bonds, $6,000 on interest from CDs, and has a $14,000 capital gain. The trustà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax exempt income is $8,000 (interest on municipal bonds). The trust gave out $14,000 to Larry. The income distribution deduction for the trust is $6,000 ($14,000-$8,000). . Works Cited Works Cited Czajkowski, John. Income Taxation of Trusts and Estates. (n.d.): n. pag. Web. 13 Apr. 2015. https://www.heritagewealthmgrs.com/wp/Income Taxation of Trusts Estates.pdf. How a Trust Can Cut Taxes.WSJ. N.p., n.d. Web. 13 Apr. 2015. https://www.wsj.com/articles/SB10001424052702303743604579351230348895194. Spaulding, William C. Taxation of Trusts and Their Beneficiaries., Including 2013 Tax Changes. N.p., n.d. Web. 13 Apr. 2015. https://thismatter.com/money/tax/trust-taxation.htm. Tax Hikes Hit Trusts Hard, Beneficiaries Pull Money Out.Forbes. Forbes Magazine, n.d. Web. 13 Apr. 2015. https://www.forbes.com/sites/ashleaebeli ng/2013/01/09/tax-hikes-hit-trusts-hard-beneficiaries-pull-money-out/. Trust Taxation Basics | Simple Complex Trusts | IRS Form 1041 | Florida Accounting Firm.Trust Taxation Basics | Simple Complex Trusts | IRS Form 1041 | Florida Accounting Firm. N.p., n.d. Web. 13 Apr. 2015. https://www.cricpa.com/TaxationofTrusts.aspx?mobile=1.

Familial Delusions A Correlation Between Familial And...

Familial Delusions An analysis of popular crime fiction provides evidence of a correlation between familial issues and forms of mental illness. These factors are often shown to work together to manifest in criminal behavior. Crime fiction storylines repeatedly connect illegal acts with delusion, based upon strange relationships between perpetrators and their mothers. These plotlines often leave the culpability of the crimes in question and allow for deeper examination of how society views guilt. It is apparent in Woodrow Wilson’s Necktie, by Highsmith, that Clive’s mental troubles are exacerbated by the actions of his mother. The first of these actions is revealed in the description given of the woman. Clive’s mother had been left by†¦show more content†¦Her inability to parent effectively leads to Clive dropping out of school and eventually committing murder. A second scene that corroborates the theory of negligence on the part of Clive’s mother is at the end of the story where Clive is attempting to confess his crimes. Clive’s mother reveals that around the time of her husband’s departure, that her son started asking questions regarding his identity. It is at this point that his mother should have found Clive professional help. Although it is not altogether abnormal for a young child to question their place in the world, it is strange to phrase these questions as inquiries upon one’s status as a person. These questions mark some of the first signs that his father’s leaving had caused Clive to develop mental instability. Had his mother gotten Clive the help he needed, it is quite possible that he would not have developed the form of dissociative disorder that eventually inclined him to commit murder. Instead, his mother allows Clive to do poorly in school and to have free reign. It can be assumed that Clive’s mother only meant to reconcile her failures as a wife and a mother by allowing her son to do as he pleased, but her inattention actually served to doom her son. This case suggests that Clive’s relationship to his mother either caused or strengthened delusions he harbored about what being a person means,

Promoting Communal Harmony Free Essays

Promoting Communal Harmony Promoting Communal Harmony In our country people belonging to various religions live in harmony, but there are occasions when the communal fabric gets disturbed, often on trivial issues. It is the responsibility of all sections of society to ensure peace and brotherhood so that all round development of the country takes places rapidly. The police have a great role to play in promotion of communal harmony and national integration. We will write a custom essay sample on Promoting Communal Harmony or any similar topic only for you Order Now They come in contact with the general public in the process of performing their duties far more frequently then most other bodies of civil servants of the Government. In such a situation, interaction with vision, understanding, tact, compassion and humour by the police will not only raise the public esteem of the police but will also lead to a healthy police-public relationship, and secure the desired measures of public involvement and cooperation in promotion of communal harmony. Keeping this in mind, the National Foundation for Communal Harmony (NFCH) has been organizing seminars with the aim of effective sensitization of the police officers so that they become the torchbearers of communal harmony and national integration in their day to day functioning. The first such seminar was held at Haryana Police Academy, Madhuban, in August 2007 and the second one in Mumbai in October 2007. The Foundation, which is working silently for promotion of communal harmony, has also supplied reading materials on the role of police in promotion of communal harmony and national integration, constitutional and statutory provisions relating to communal harmony. These seminars have been quite successful in spreading the message of communal harmony and national integration amongst the police officers. The Foundation is an autonomous organization registered as a society under the Societies Registration Act, 1860. It functions under the aegis of the Ministry of Home Affairs and the Union Home Minister is the Chairman of the Governing Council. The principal objectives of the Foundation is to foster communal harmony, fraternity and national integration in general, and facilitate physical and psychological rehabilitation of the child victims of caste, communal, ethnic or terrorist violence, in particular. The NFCH undertakes and assists state governments, local administration, non-governmental organizations, universities, colleges and schools, social activists, scholars, researchers and students in undertaking activities and programmes aimed at promoting harmony at local, state and national levels. Though there have been some incidents of communal violence in certain States, there has been no major communal riot in any part of the country in 2007. Proactive role of the Central and State Governments prevented escalation of communal violence at Gorakhpur in Uttar Pradesh and Indore in Madhya Pradesh last year. All states are advised to keep a close watch on the situation with communal overtones and take early steps to prevent any flare up. Over the last five years the incidents of communal violence have gradually come down. The decline is attributed to the Centre closely monitoring the situation and keeping a strict vigil on the activities of individuals and organizations to ensure that the situation remains under control. The activities of all organizations having a bearing on maintenance of communal harmony in the country are under constant watch of the law enforcing agencies. The Communal Violence (Prevention, Control and Rehabilitation of Victims) Bill 2005 has been introduced in the Rajya Sabha. The Bill has been referred to the Department Related Standing Committee of Home Affairs. The report of the Standing Committee, on the basis of suggestions made by several individuals and organizations with regard to the Bill, has been received. The report and various suggestions received are being examined in the Ministry in consultation with the Ministry of Law and Justice and others for further necessary action. The Good Samaritan Playing the role of a Good Samaritan, the NFCH provides financial assistance to children who are orphaned or become destitute in caste, communal, ethic and terrorists violence for their care and education. Assistance is provided at the rate of Rs. 9,600 per annum per child in ‘A’ and ‘B’ class cities and Rs. 9,000 per annum per child at other places without any restriction on the number of children in a family. Additional assistance at the rate of Rs. 1,800 per annum per child is extended for undergoing vocational training. Children in the age group of 0-18 years (extended to 21 years in appropriate cases) whose families are below poverty line (Rs. 31,600 in urban areas and Rs. 22,400 in rural areas per family per annum) are eligible under the assistance provided they pursue their study after the age of five. Assistance is sanctioned for 12 months at a time coinciding with the academic session of the child and is renewed on year-to-year basis. The Foundation aims at providing assistance to every single eligible child victim of violence so that such children, after receiving proper education become responsible and productive citizens. The Foundation has stepped up its liaison with State Governments for ensuring assistance to every eligible child, both in the categories of fresh cases and renewal cases. The NFCH has to necessarily depend on States and particularly District administrations for identification of orphaned or destitute children and for submission of their applications along with necessary documents. Every year awards are given by the Foundation to individual and an institution for their outstanding contribution to the cause of communal harmony and national integration. Instituted in 1997, the award has acquired an aura of its own. The Foundation is striving for greater publicity for the awards so as to ensure that cases of as many deserving cases as possible are placed before the jury for selection. Aimed at creating awareness about communal harmony and national integration, the Foundation extends assistance to state administrations and non-governmental organizations for holding debates, seminars, workshop, painting, poster, slogan or essay writing competition, musical and cultural programmes, kavi sammelans and mushairas. The Foundation is striving to encourage and support as many organizations as possible to take up, on a significant scale activities related to promotion of communal harmony and national integration. The Foundation extends financial assistance to state/union territory administrations for organizing inter-community ‘milans’ (get together) on important festivals like Eid, Deepawali and Christmas subject to certain monetary ceiling. ‘Sadbhavana clubs’ have been established in educational institutions to sensitize students and motivate them to work for promoting communal harmony and national integration. The clubs aim at inculcating social values like fraternity, love and peace among the young generation. They strengthen bonds of unity and affinity and promote belief in the principles of non-violence in the society. The Foundation associates itself with important inter-community festivals like â€Å"Phool-Walon-Ki-Sair† in Delhi, and â€Å"Nauchandi† festival in Meerut and â€Å"Deva Mela† in Barabanki, both in Uttar Pradesh, to promote better understanding among various communities. Communal Harmony Campaign Since its inception in 1992, the Foundation has been taking active part in communal harmony campaign and has extended financial assistance of over Rs. 6 crore for rehabilitation of 8,849 children up to December 31, 2006. It also assists non-governmental organizations under the project â€Å"Cooperation† and grants fellowships for undertaking research in field situation in the communally sensitive districts. The Union Home Ministry on its part gives â €Å"Kabir Puraskar† national award to those promoting communal harmony by showing physical and moral courage while saving the lives and property of members of another community during communal riots, caste conflicts or ethnic clashes. While â€Å"Sankalp Divas† is observed on October 31 every year, â€Å"Qaumi Ekta Week† is observed from November 19 to 25. The Home Ministry also encourages voluntary organizations to undertake activities for the cause of national integration and communal harmony through cultural shows, essay and painting competitions, inter-regional camps and exhibitions. It is the cumulative result of all these efforts that a sense of communal harmony prevails in the country by and large as is reflected in the Home Ministry statistics How to cite Promoting Communal Harmony, Essay examples

Promoting Communal Harmony Free Essays

Promoting Communal Harmony Promoting Communal Harmony In our country people belonging to various religions live in harmony, but there are occasions when the communal fabric gets disturbed, often on trivial issues. It is the responsibility of all sections of society to ensure peace and brotherhood so that all round development of the country takes places rapidly. The police have a great role to play in promotion of communal harmony and national integration. We will write a custom essay sample on Promoting Communal Harmony or any similar topic only for you Order Now They come in contact with the general public in the process of performing their duties far more frequently then most other bodies of civil servants of the Government. In such a situation, interaction with vision, understanding, tact, compassion and humour by the police will not only raise the public esteem of the police but will also lead to a healthy police-public relationship, and secure the desired measures of public involvement and cooperation in promotion of communal harmony. Keeping this in mind, the National Foundation for Communal Harmony (NFCH) has been organizing seminars with the aim of effective sensitization of the police officers so that they become the torchbearers of communal harmony and national integration in their day to day functioning. The first such seminar was held at Haryana Police Academy, Madhuban, in August 2007 and the second one in Mumbai in October 2007. The Foundation, which is working silently for promotion of communal harmony, has also supplied reading materials on the role of police in promotion of communal harmony and national integration, constitutional and statutory provisions relating to communal harmony. These seminars have been quite successful in spreading the message of communal harmony and national integration amongst the police officers. The Foundation is an autonomous organization registered as a society under the Societies Registration Act, 1860. It functions under the aegis of the Ministry of Home Affairs and the Union Home Minister is the Chairman of the Governing Council. The principal objectives of the Foundation is to foster communal harmony, fraternity and national integration in general, and facilitate physical and psychological rehabilitation of the child victims of caste, communal, ethnic or terrorist violence, in particular. The NFCH undertakes and assists state governments, local administration, non-governmental organizations, universities, colleges and schools, social activists, scholars, researchers and students in undertaking activities and programmes aimed at promoting harmony at local, state and national levels. Though there have been some incidents of communal violence in certain States, there has been no major communal riot in any part of the country in 2007. Proactive role of the Central and State Governments prevented escalation of communal violence at Gorakhpur in Uttar Pradesh and Indore in Madhya Pradesh last year. All states are advised to keep a close watch on the situation with communal overtones and take early steps to prevent any flare up. Over the last five years the incidents of communal violence have gradually come down. The decline is attributed to the Centre closely monitoring the situation and keeping a strict vigil on the activities of individuals and organizations to ensure that the situation remains under control. The activities of all organizations having a bearing on maintenance of communal harmony in the country are under constant watch of the law enforcing agencies. The Communal Violence (Prevention, Control and Rehabilitation of Victims) Bill 2005 has been introduced in the Rajya Sabha. The Bill has been referred to the Department Related Standing Committee of Home Affairs. The report of the Standing Committee, on the basis of suggestions made by several individuals and organizations with regard to the Bill, has been received. The report and various suggestions received are being examined in the Ministry in consultation with the Ministry of Law and Justice and others for further necessary action. The Good Samaritan Playing the role of a Good Samaritan, the NFCH provides financial assistance to children who are orphaned or become destitute in caste, communal, ethic and terrorists violence for their care and education. Assistance is provided at the rate of Rs. 9,600 per annum per child in ‘A’ and ‘B’ class cities and Rs. 9,000 per annum per child at other places without any restriction on the number of children in a family. Additional assistance at the rate of Rs. 1,800 per annum per child is extended for undergoing vocational training. Children in the age group of 0-18 years (extended to 21 years in appropriate cases) whose families are below poverty line (Rs. 31,600 in urban areas and Rs. 22,400 in rural areas per family per annum) are eligible under the assistance provided they pursue their study after the age of five. Assistance is sanctioned for 12 months at a time coinciding with the academic session of the child and is renewed on year-to-year basis. The Foundation aims at providing assistance to every single eligible child victim of violence so that such children, after receiving proper education become responsible and productive citizens. The Foundation has stepped up its liaison with State Governments for ensuring assistance to every eligible child, both in the categories of fresh cases and renewal cases. The NFCH has to necessarily depend on States and particularly District administrations for identification of orphaned or destitute children and for submission of their applications along with necessary documents. Every year awards are given by the Foundation to individual and an institution for their outstanding contribution to the cause of communal harmony and national integration. Instituted in 1997, the award has acquired an aura of its own. The Foundation is striving for greater publicity for the awards so as to ensure that cases of as many deserving cases as possible are placed before the jury for selection. Aimed at creating awareness about communal harmony and national integration, the Foundation extends assistance to state administrations and non-governmental organizations for holding debates, seminars, workshop, painting, poster, slogan or essay writing competition, musical and cultural programmes, kavi sammelans and mushairas. The Foundation is striving to encourage and support as many organizations as possible to take up, on a significant scale activities related to promotion of communal harmony and national integration. The Foundation extends financial assistance to state/union territory administrations for organizing inter-community ‘milans’ (get together) on important festivals like Eid, Deepawali and Christmas subject to certain monetary ceiling. ‘Sadbhavana clubs’ have been established in educational institutions to sensitize students and motivate them to work for promoting communal harmony and national integration. The clubs aim at inculcating social values like fraternity, love and peace among the young generation. They strengthen bonds of unity and affinity and promote belief in the principles of non-violence in the society. The Foundation associates itself with important inter-community festivals like â€Å"Phool-Walon-Ki-Sair† in Delhi, and â€Å"Nauchandi† festival in Meerut and â€Å"Deva Mela† in Barabanki, both in Uttar Pradesh, to promote better understanding among various communities. Communal Harmony Campaign Since its inception in 1992, the Foundation has been taking active part in communal harmony campaign and has extended financial assistance of over Rs. 6 crore for rehabilitation of 8,849 children up to December 31, 2006. It also assists non-governmental organizations under the project â€Å"Cooperation† and grants fellowships for undertaking research in field situation in the communally sensitive districts. The Union Home Ministry on its part gives â €Å"Kabir Puraskar† national award to those promoting communal harmony by showing physical and moral courage while saving the lives and property of members of another community during communal riots, caste conflicts or ethnic clashes. While â€Å"Sankalp Divas† is observed on October 31 every year, â€Å"Qaumi Ekta Week† is observed from November 19 to 25. The Home Ministry also encourages voluntary organizations to undertake activities for the cause of national integration and communal harmony through cultural shows, essay and painting competitions, inter-regional camps and exhibitions. It is the cumulative result of all these efforts that a sense of communal harmony prevails in the country by and large as is reflected in the Home Ministry statistics How to cite Promoting Communal Harmony, Essay examples

Japanese aesthetics, wabi

Japanese aesthetics, wabi-sabi Essay In the Western world, aesthetics is considered the branch of philosophy that is concerned with concepts of value and beauty as they relate to the arts. Philosophers from Plato until the present time have had rigid ideas about what artists should create and what people should like, but in todays world, aestheticians represent a variety of approaches to the philosophy of art. Aesthetics, in the broadest sense, may be thought of as a worldview, a view that may be markedly different in other cultures. Objects from other cultures that are categorized as art works from the Western perspective may or may not hold the same meaning in their culture of origin. Precisely because of possible differences in worldviews and aesthetic stances of non-Western cultures, it is important to set aside Western aesthetics as criteria when making judgments about non-Western art. For example, many non-Western cultures recognize no distinction between fine art and craft, may not even have a word for art, and may not separate art from everyday life. Japanese Aesthetics: To understand the art and aesthetics of Japan, it is necessary to investigate a Japanese worldview, ideas about the nature of art, and influences brought about through contact with other cultures. The aesthetics of Japan developed in a unique fashion, partly because of its geographic location, a string of islands about 100 miles from Korea and 500 miles from China. Its isolation by the sea helped protect Japan from foreign invasion and allowed its rulers to control contact with other nations. During long periods of self-imposed isolation, art forms and aesthetic ideas developed that were specifically Japanese. Over the centuries, when interactions with foreign cultures occurred, they influenced the traditional arts and aesthetics of Japan. For the purposes of this discussion, the focus will be on what remained essentially Japanese. Traditional Japanese art and aesthetics were most affected by the Chinese and Buddhism, but influences from the West are also evident. For example, the Japanese made no distinction between fine arts and crafts before the introduction of such ideas by Europeans in the 1870s. The Japanese word that best approximates the meaning of art is katachi. Katachi translates to mean form and design, implying that art is synonymous with living, functional purpose, and spiritual simplicity. The primary aesthetic concept at the heart of traditional Japanese culture is the value of harmony in all things. The Japanese worldview is nature-based and concerned with the beauty of studied simplicity and harmony with nature. These ideas are still expressed in every aspect of daily life, despite the many changes brought about by the westernization of Japanese culture. This Japanese aesthetic of the beauty of simplicity and harmony is called wabi-sabi (wah-bee sah-bee). Wabi-Sabi: Since wabi-sabi represents a comprehensive Japanese worldview or aesthetic system, it is difficult to explain precisely in western terms. According to Leonard Koren, wabi-sabi is the most conspicuous and characteristic feature of what we think of as traditional Japanese beauty and it occupies roughly the same position in the Japanese pantheon of aesthetic values as do the Greek ideals of beauty and perfection in the West. Wabi-sabi is a beauty of things imperfect, impermanent, and incomplete. It is the beauty of things modest and humble. It is the beauty of things unconventional. The concepts of wabi-sabi correlate with the concepts of Zen Buddhism, as the first Japanese involved with wabi-sabi were tea masters, priests, and monks who practiced Zen. Zen Buddhism originated in India, traveled to China in the sixth century, and was first introduced in Japan around the 12th century. Zen emphasizes direct, intuitive insight into transcendental truth beyond all intellectual conception. At the core of wabi-sabi is the importance of transcending ways of looking and thinking about things/existence. All things are impermanent All things are imperfect All things are incomplete Comparative of Freshwater and Saltwater Fish EssayRikyu became the tea master for the warlord Hideyoshi Toyotomi, a difficult and powerful man. Hideyoshi heard of the wonders of Rikyus garden of morning glories and expressed a desire to see the flowers. Consequently, Rikyu invited the warlord to tea. When Hideyoshi arrived and walked down the path to the teahouse, not a flower was in sight. Upon entering the teahouse, Hideyoshi saw a single, beautiful morning glory displayed on the alcove. Rikyu had cut down all the other morning glories so that full attention could be focused on one single blossom. The power of Japanese warlords in evident in another story about Rikyu. In 1591, Hideyoshi demanded that Rikyu hand over his daughter to be a concubine to the warlord, but Rikyu refused. In retaliation, Hideyoshi ordered Rikyus ritual suicide. Rikyu held a last tea ceremony at the age of 70 and committed seppuku (ritual suicide) when the ceremony was completed. Much of the prescribed behavior used in contemporary tea ceremonies was introduced by Rikyu. Some of his contributions include a teahouse that can accommodate five people, a separate small room where tea utensils are washed, and two entrances, one for the host and one for the guests. The entrance for guests had a doorway low enough to require the guests to bend down to enter, humbling themselves in preparation for the tea ceremony. In the traditional chanoyu, every part of the ceremony is carefully orchestrated. There are rituals for entering and leaving the room, making and serving the tea, and appreciating the choices of flower, scroll, and tea vessel appropriate to the season. The simplicity and austerity of the tearoom (and of Japanese homes) allows an exceptional focus and appreciation of a single flower or scroll carefully chosen to represent the season. Aesthetic objects are not left on permanent display in Japanese homes, but are brought out for focused viewing and appreciation for specific purposes or seasons. As the season or purpose for display changes, the objects are stored and replaced by others more appropriate. Though Japanese rooms sometimes may appear too bare or simple for Western tastes, a Japanese visiting an a typical American home may feel surrounded and overwhelmed by visual clutter.

Ethical Behavior Essays - Interpersonal Relationships, Rodham Family

Ethical Behavior Is it fair to measure a politician's public worth by his/her sexual behavior? This a question which has been brought before me and requires an answer, or a position on which I stand, fair or unfair? Well, I think it is fair. After a two-year scandal involving President Bill Clinton and his sexual escapades with different women besides his wife, I can't help but see a direct comparison in this question. Using President Clinton works as an excellent example as to why I take the position I do. For obvious reasons a politician's public worth should not only be measured by his/her sexual behavior, but this should be an important consideration. Every time a new president is elected they are sworn in, they raise their right hand and swear to approximately 272 million people to uphold certain duties as president. Each time a president neglects to uphold one of these duties or if he/she is found to be committing a crime, a process is followed to decide whether or not the president should be impeached. If the act is found to be minor or not an impeachable offense, business continues as usual, but the dignity or public worth of this individual has to be questioned by the public, because as the employers of these po liticians it is our duty. Now even though it might not seem relevant to use the president, or any politician being sworn in as a valid example, in comparison to marriage vows, I think it is valuable. Along with marriage comes a word called fidelity, this is usually touched upon at the ceremony or even before, this means to be faithful and loyal. When a person such as President Bill Clinton, or any politician professes his/her love and fidelity to his/her life partner, which is only one person, then without any regret, completely disregards those promises. How can a politician like this make a promise or swear to uphold certain duties to approximately 272 million strangers and be trusted? In my opinion that is the exact definition of public worth. ? Whatever goes on between consenting adults in private is nobody's business but their own, and that holds for sex as for anything else. Why should anybody even care whether Mary has fifteen lovers or none, whether Jack prefers sex with Bill to sex with Jane, or whether married couples like to ?swing' with other married couples. Just because you personally disapprove of such things doesn't make them wrong. We all have the right to live our lives as we see fit as long as we don't interfere with the rights of others to live their lives as they see fit. Promiscuous people, homosexuals, and swingers don't tell you how to live your life. Don't tell them how to live theirs.?(Olen & Barry pg.82) In essence I completely agree with this statement, but for a politician whose personal life is completely in the eye of the public especially when there is a scandal involving his/her sexual endeavors, this becomes a measurement of their public worth. These politicians are well aware of how their li ves will be affected in the world of politics and this is something they must keep in mind when entering a situation that might compromise their worth to the public which elected them. I feel strong on my position and think if the economy wasn't doing as well as it is the Bill Clinton scandal would have been worse for him. I'm not a political buff or analyst by any means but before the Bill Clinton sex scandal my opinion of his public worth and his principals were much greater than after the scandal. That might not be completely fair but it is my opinion.

Critical reflection on waste management class project The WritePass Journal

Critical reflection on waste management class project Executive summary Critical reflection on waste management class project ), and the other is from the Higher Education Funding Council for England’s (HEFCE) requirements to reduce carbon emissions, which are derived from waste (HEFCE, 2010).   These two factors have meant that universities across the United Kingdom have had to seek to reduce the amount of waste that they dispose of to landfill sites. This project has been undertaken to seek to investigate the ways through which bio-waste, which is derived from food sources may be reduced.   To this end, my mission is to introduce a waste management system for food disposal, with the aim of lowering the Universitys carbon emissions. This essay focuses on the cost of composting in relation to landfill sites.   These shall be examined from three different perspectives, which are derived from environmental, social and economic considerations.   Each of these shall be discussed and examined to seek to critically evaluate the options, which may be available to seek to redress the aforementioned issues. 1.Introduction This project seeks to ascertain which options are most suitable to seek to reduce food waste, which is produced from a university site being sent to landfill. There are three main factors, which need to be considered in order to ensure that, this viable.   The first of these are the economic considerations, the second are the environmental benefits, which may be derived from this, and the third are the social advantages to disposing of food waste.   Each of these options shall be discussed and critically evaluated in turn.   However, before this analysis is undertaken, a brief background to the reasons why this is so important shall be presented. Food waste is an intrinsic part of the economy. It is, in effect, a result of economic activity produced by businesses, government and homes. The management of food waste has economic implications (DEFRA, 2012). A green economy is underpinned by maximal economic value and growth coupled with sustainable management of all natural assets (DEFRA, 2011). The Government’s ‘Review of Waste Policy 2011’ aimed to deliver a ‘zero waste economy’. Over the last decade, significant advances were made to reduce the quantity of food-waste transport to landfill sites and increase the rate of more environmentally friendly methods (DEFRA, 2012). Reducing bio-waste is an important target of the UK government. The ‘Waste Strategy 2007’ for England identifies food waste as a key aim, thereby reducing landfills for local authorities. The ‘Waste Emissions Trading Act’, ‘Landfill Allowance Schemes’ and the ‘EC Landfill Directive’ include key objectives that encourage local authorities to utilise environmentally friendly means of processing food waste or face financial penalties (WRAP, 2009). In line with each of these targets in April 2010, HEFCE announced that it expected all universities to have a carbon management plan in place by December 2010.   This was to include how universities would seek to reduce their carbon emissions from all sources (including Scope 3 emissions included all sources of waste, which may arise from universities).   Therefore, since this time many UK universities have sought to find ways through which they may reduce the waste, which they send to landfill sites (HEFCE, 2010). In line with each of the requirements which have been highlighted above, my mission is to introduce a waste management system for food disposal.   Therefore, the aim of this project is to seek to lower the Universitys carbon emissions, which may arse through the disposal of food waste to landfill sites (see the poster and learning log). The objectives of my project are to: Create an operation that allows us to process food waste into compost whilst maintaining green principles Increase the involvement of staff and students, creating an awareness of the importance of implementing a food waste system Implement a well maintained operation that manages food waste sustainably This essay will focus on the cost of composting in relation to landfill sites, which can be placed into three categories: environmental, social and economic. 2. Environmental costs Food waste provides a feeding ground for rodents and insects, harbouring diseases and parasites that are harmful to humans (Sharp, 2007). Food waste may contaminate surface water, soil, air and ecosystems (Rushton, 2003). Most notably, landfill, the most frequent method of disposal, produces significant GHGs (Bogner et al. 2008). The food degrades over a period of years, emitting methane, a CHG that is 21 times more powerful than carbon dioxide (Shin et al. 2005).   Therefore, from this we can start to ascertain that it is possible to reduce the amount of food waste that is sent to landfill sites as this waste is biodegradable. Twenty million tonnes of CO2e emissions are generated from food waste every year.   This equates to around 3% of the UK’s CHG emissions and 6% of its global water footprint (DEFRA, 2011b). Some food waste is not biodegradable such as teabags, bones and banana skins. However, it remains an essential principle to prevent this waste from being sent to landfill sites unnecessarily.   Food waste should be treated in the most sustainable way, minimising GHG emissions and other environmental harm (DEFRA, 2011b). Article 4 of ‘EU Waste Framework Directive’ outlines the five steps for dealing with waste, referred to as the ‘waste hierarchy’. Prevention, the best impact on the environment, is at the top of the hierarchy, then, in descending order, preparing for re-use, recycling, recovery and landfill (Directive 2008/98/EC) (see Figure 2.1). Figure 2.1: Waste hierarchy (based on the EU Directive 2008/98/EC) Segregated waste is the waste that has been removed from the normal waste stream for recycling, composting, anaerobic digestion or landfill. This waste includes both biodegradable and non-biodegradable waste (DEFRA, 2011b). Residual waste refers to the waste left following sorting or waste emanating from purely unsorted waste (such as black bag waste) (DEFRA, 2011b). There are a number of advantages to collecting food waste separately from the refuse stream (WRAP, 2009b): Improving recycling efficiency Reducing waste disposal costs Reducing the environmental harm linked with landfill Reducing CHGs However, despite each of these advantages implementing a food waste system within a university is a complex task.   One must consider a number of drivers for example, how will students and staff react to the introduction of a new waste management system under the guise that it is environmentally beneficial, how often are waste collections required from different areas and how will this be managed to ensure that odours or other factors which may cause different forms of environmental harm do not arise from these operations.   Of course, this does not mean that this is impossible, but a number of issues need to be considered, for example, does the cost of recycling this food waste out weigh the environmental benefits, which may be gained from diverting this from landfill.   One must consider that there are a number of options, which could cause more harm to the environment and be less cost efficient.   For example, if on site composting is to be used, how will this be managed, who will pay for the facilities required, where will the residual waste from the food disposed of be managed.   Or if one was to pay refuse collector to dispose of this waste, would the number of the collections by vehicles increase the overall environmental effects of composting this food waste or not? Therefore, implementing a food waste system, which is environmentally beneficial, is complex.   However, if this is undertaken properly a number of environmental advantages may be realised.   Each of the aforementioned factors need to be carefully considered and a number of calculations need to be performed to seek to ensure that emissions to air and water or land contamination do not arise through the implementation of a composting system.   Therefore, the university needs to consider each of these factors before they decide whether this is an environmentally friendly way, through which waste, which arises from food, may be managed rather than sending it to landfill sites.   In conjunction, with each of these considerations there are also a number of economic factors which need to be consider, these shall now be discussed and critically evaluated in more detail. 3. Economic costs Food waste is excessively high in the UK; each year households in the UK waste over 8 million tonnes of food, which equates to a cost of  £12 billion (costing the average household  £480/year). A further 5 million tonnes are lost in the supply chain, costing  £5 billion annually (Chapagain James, 2011). The National Health Service wasted  £26  million on food wastage alone (Ssentif, 2011). In a rare example, Cornwall primary care trust has implemented a sustainable food waste management program coupled with locally sourced food (Tudor et al. 2008). By adopting prevention, the UK would save combined manufacturing and distribution costs of  £1588/tonne of waste (Lee Willis, 2010) to its food supply chain. Based on that figure alone, it makes economic sense to avoid food wastage both for the private and public sectors.   However, there are a number of factors, which need to be considered before the university decides whether they will be changing the ways in which they dispose of their food waste.  Ã‚   The first of these is related to the potential means through which this new system will be implemented.   Here there are two options to be considered, the first is siting a composting facility on site.   The second of these is to pay a waste disposal contractor to dispose of the waste at their composting plant.   The economic considerations, which need to be considered in regards to both of these options, are how much do they cost?   For example, does the university dispose of enough food waste to justify the initial costs of setting up a composting plant on their site?   Alternatively, is the amount of food waste that they generate a smaller amount, which could be cost effectively, collected by a waste contractor?   Once these questions have been answered, the considerations for each of these two options start to differ considerably. In regards to the first of these options, one must consider whether it is economically viable to set up a composting facility on site, for example what are the potential savings that could be generated from not paying landfill tax and how soon will these be realised?   How much would it cost to set up a new waste management system in the universities halls and food outlets and around the campus?   How much will the plant cost to set up, manage and operate?   Do the costs of these enable a quick pay back, if for example this was done in conjunction with a biomass plant where waste could be used to generate electricity?   What would be the costs of siting this on the campus and how efficient would the plant need to be to achieve optimal savings.   Would the advantages of the cost savings outweigh the disadvantages?   Could this be achieved in other ways, such as working with suppliers to seek to reduce the amount of waste, which is generated? Each of these needs to be caref ully analysed before this option is chosen by the university. Further to this, if a waste contractor were going to be employed by the university to take the waste away, a number of other factors would need to be considered.   These are would the costs of sending this waste to a composting facility be cheaper than sending it to a landfill site.   Most waste contractors work on a pay per weight basis and if most of the food waste is wet, this is heavy.   Therefore, it may cost more per tonne of waste to send this to landfill than it would to a composting facility.   Furthermore, other saving also need to be considered, for example would the university save more money if these were sent to any energy from waste plant?   How many collections would be required per week to seek to ensure that the waste was appropriately managed?   What would the costs of extra collections be when the university hosts functions such as, conferences or graduation week?   Each of these factors needs to be carefully considered.   However, some have said t hat the costs linked with the implementation of food waste collection are negated by savings generated in the reduction of waste collection (ACR, 2009).   This may not be true of all university sites as the cost efficiencies also depend on the size, location or layout of a campus, the number of food outlets or student halls on the campus and the number of students and anticipated volumes of waste that may be derived from foodstuffs.   Therefore, one must carefully not only consider the environmental benefits, which are complex, but they must also seek to ensure that any new waste management system is economically sustainable in the longer term.   The final factor, which needs to be considered by the university in regards to implementing a new waste management system to dispose of food waste, is the socially based. 4. Social costs Food waste prevention is an area of waste prevention where there is little public resistance, with 90% of people being unopposed to the idea of reducing their food waste (WRAP, 2008).   However, this does not mean that they are happy or willing to segregate their waste in practice.   Encouraging both staff and students to properly segregate their food waste from other streams is a complex task.   This is because each individual has their own values and beliefs and often though they say they believe in something, it does not mean that they will act in accordance with these.   Therefore, one of the most important considerations that needs to be taken into account before changing over to a composting system is how are we going to get staff and students to segregate their waste?   How will we sell this idea to them?   Will we use economic, environmental or ethical arguments to seek to change their behaviours?   Each of these groups behaviours, values and attitudes need to b e aligned to seek to successfully implement a new waste management system with a university.   Therefore, this is one crucial factor, which needs to be carefully considered before any changes are implemented in practice and this costs money. Further to this, other considerations arise from the publics feelings of the health risks associated with waste management highlight differences in understanding, education and underlying social values (Vrijheid et al. 2002).   This is another challenge, which needs to be carefully considered before the new waste management system is implemented.   Factors such as, the siting of waste receptacles or plant, how the waste is stored ore how often it is collected also need to be considered.   This is because if they are not issues such as, complaints about odours, increased visits from pest e.g. foxes or rats, noise from the collection vehicles or the composting plant, the appearance of waste that has been insufficiently stored or left for too long could all cause serious social problems for the university or result in legal action being taken by the local authorities.   Therefore, each of these factors needs to be carefully considered to seek to ensure that the risks of each of these problems arising are mitigated as much as possible. Conclusion Food waste is an intrinsic part of the economy. It is, in effect, a result of economic activity produced by businesses, government and homes. The management of this waste has economic implication. Reducing bio-waste is an important target of the UK government. The ‘Waste Strategy 2007’ for England identifies food waste as a key aim, thereby reducing landfills for local authorities. The ‘Waste Emissions Trading Act’, ‘Landfill Allowance Schemes’ and the ‘EC Landfill Directive’ include key objectives that encourage local authorities to utilise environmentally friendly means of processing food waste or face financial penalties. Our strategy uses ‘price penetration’ strategy. Our service will be of good quality, but initially would not stand out as superior against competing compost services. However, our initial service charges will be low to undercut any rival competitors, thereby penetrating the marketplace. The evidence highlights the fact that a large percentage of local authorities in the UK are implementing food waste collections. Additionally, educating householders on their responsibility to the environment is critical in changing public attitudes to food waste. Half of all landfill site complaints relate to their odours. There is, additionally, conflicting evidence on the health effects of living within proximity to a landfill site. Evidence suggests that living within proximity it may also negatively impact on house prices. However, the public’s normally positive behaviour, even in those aware of the positive impact, may change should a compost plant be constructed in their neighbourhood. References ACR+ Municipal Waste in Europe Towards a European Recycling Society’. Victoires Editions. 2009. ISBN: 978-2-35113-049-0. Print Bogner J, Pipatti R Hashimoto S (2008). Mitigation of global greenhouse gas emissions from waste: conclusions and strategies from the Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report. Working Group III (Mitigation) Waste Manag Res; 26: 11–32 Chapagain A James K (2011). The Water and Carbon Footprint of Household Food and Drink Waste in the UK. Banbury, Oxon: Waste Resources Action Programme. Available at: wrap.org.uk/retail_supply_chain/research_tools/research/report_water_and.html. Available August 2013 DEFRA (2011a). Applying the Waste Hierarchy: evidence summary. London: DEFRA DEFRA (2011b). Government Review of Waste Policy in England 2011. London: DEFRA Department of Environment and Conservation (2004). Composting and related organics processing facilities. Sydney: Department of Environment and Conservation Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives Elliott P, Briggs D, Morris S et al (2001). Risk of adverse outcomes in populations living near landfill sites; BMJ: 363–8 Environment Agency (2013). Composting and potential health effects from bioaerosols: our interim guidance for permit applicants. Available at: environment-agency.gov.uk/static/documents/Research/Composting__bioaerosols.pd. Accessed August 2013 Evans TD; Andersson P, Wievegg, A et al (2010). Surahammar – a case study of the impacts of installing food waste disposers in fifty percent of households. Water Environ. J; 241: 309–319 EN330 Measuring to Manage: How reducing waste can unlock increased profits, Envirowise. Available online at envirowise.gov.uk/page.aspx?o=117540 Accessed August 2013 HEFCE (2010) Carbon Management Plan.   Available from hefce.ac.uk/pubs/year/2010/201002/ Access 08/08/2013. HM Treasury. Budget 2010. Available at officialdocuments. gov.uk/document/hc1011/hc00/0061/0061.pdf. Accessed August 2013 HPA (2011). Impact on Health Emissions from landfill sites. London: HPA Hutchins, D and White, S (2009). Coming round to recycling. British Medical Journal; 338: 746-748 Lee P Willis P (2010). Waste arising in the supply of food and drink to households in the UK. WRAP, Branbury, UK. McCarthy EJ and Perreault WD Jr. Basic Marketing: A Managerial Approach. Irwin, 1990 Noble R, Elphinstone JG, Sansford CE et al (2009) Management of plant health risks associated with processing of plant-based wastes: A review. Bioresource Technology; 10: 3431-3446. NHS. The NHS in England. Available at nhs.uk/NHSEngland/thenhs/about/Pages/overview.aspx. Accessed August 2013 Rà ¶sch C Kaltschmitt M (1999). Energy from biomass do non-technical barriers prevent an increased use? In: Biomass and Bioenergy; 16: 347-356. Rushton L (2003). Health hazards and waste management. British Medical Bulletin; 68: 183–197 Sharp D (2007). On Rats, Refuse, and Recycling. Journal of Urban Health: Bulletin of the New York Academy of Medicine; 84: 637–638 Shin H-C, Park J-W, Kim H-S, et al (2005). Environmental and economic assessment of landfill gas electricity generation in Korea using LEAP model. Energy Policy; 33: 1261–70. Ssentiff (2011). Protected mealtimes failing as nine million hospital meals go uneaten. Available at: ssentif.com/archive/4_oct2011.shtml. Accessed August 2013. Tudor T, Barr S Gilg A (2008). A novel conceptual framework for examining environmental behaviour in large organizations: a case study of the Cornwall National Health Service (NHS) in the United Kingdom. Environment and Behaviour; 40: 426–50. Vrijheid M, Dolk H, Armstrong B et al (2002). Chromosomal congenital anomalies and residence near hazardous waste landfill sites. Lancet; 359: 320–2 WRAP (2008). The food we waste. Available at http://wrap.s3.amazonaws.com/the-food-wewaste.pdf. Accessed August 2013 WRAP (2009a). Food Waste Collection Guidance. Banbury: WRAP WRAP (2009b) Food Waste Collection Guidance. Available at: wrap.org.uk/downloads/food_waste_collection_guidance_-_amended_Mar_2010.451b7293.7749.pdf. Accessed August 2013 WRAP (2013). Information sheet – Courtauld Commitment. Available at wrap.org.uk/content/information-sheet-courtauld-commitment. Accessed August 2013 Yun H, David M and Elliott R (ud). The Valuation of Landfill Disamenities in Birmingham

Land Rover Sustainability Accounting and Accountability Analysis Essay

Land Rover Sustainability Accounting and Accountability Analysis - Essay Example Sustainable development aims to fulfill the present needs without harming the possibility of not fulfilling the future ones. In today’s era, where companies give sole importance to economic growth the concept of sustainable growth becomes all the more important. As globalization continues to spread there is a steep rise in the ways through which companies and individuals can increase their profits. But the newly created opportunities are not evenly spread over the social strata. So there is always a dynamic instability which is making the environment volatile to some extent. Increase in technical knowledge has attributed to financial development, but it also has the ability to reduce the risks which threatens to harm the social and environmental sustainability .So sustainable development’s key feature encapsulates its promotion of out of the box thinking and selection of innovative choices. There is a need for transparency regarding a company’s economic, social a nd environmental impact and gradually this aspect has become an integral part of its relations with its stakeholders. Stakeholders expect a company to communicate to them the true picture of the company’s sustainability. This naturally led to the requirement of a globally recognized framework of rules, concepts and regulations. As a result the Global Reporting Initiative created the Guidelines for Sustainability Reporting. With the formation of the guidelines a transparency was achieved in the reports involving the sustainability of the company. These reports generated a lot of interest amongst the motley crew of stakeholders (Global Reporting, 2011). Sustainability reports disclose results that have happened in the reporting period. These reports are mainly used for: 1. Assessment of the sustainability performance of the company in accordance with the laws, performance standards and norms. 2. The extent to which the company influences and gets influenced by its surroundings. 3. To perform an intra and intercompany comparison over a period. Guidelines for Sustainability Reporting The reporting framework developed by GRI can be used by any company irrespective of its location, sector and size. The reporting guidelines ensure that the reports produced by the companies are up to the mark. These guidelines include: 1. Reporting Principles 2. Guidance 3. Standard disclosures. All the three elements are given equal weight age and importance. Reporting principles explain the results a report should able to convey, the selection and methods of reporting, along with the indicators and topics which will be included in the report. Each principle consists of definitions and a number of tests which help the company to decide the principles which it intends to use. The reporting guidance explains the actions that a company can take during the decision making process, and also helps in selecting the topics that will be included

Critically evaluate, in relation to the common law duty of care, the Essay - 6

Critically evaluate, in relation to the common law duty of care, the liability of employers for references. How, if at all, doe - Essay Example Issuing of references for employees or former employees by employers is a practice that is of interest to both the employer and the employee (Middlemiss 2013, p141). The employers have an interest in understanding the extent of their liability. On the other hand, the employees have an interest in knowing whether they have the right to sue employers for economic damage arising from unjust references. In understanding the liability of employers for references, the paper will look into the relevant principles of the law by reviewing cases related to the subject in question (Lee 2011). Case studies Spring v Guardian Assurance plc and others The spring v Guardian Assurance plc and others led to the realization of the importance of pursuing acts of negligence through unjust and unfair references. Before this realization, employees who suffered from unjust references only used the tort laws to search for justice (House of Lords 1995). The option of the tort laws was not common due to the ev idential obstacles that the plaintiff faced. In the Spring v Guardian Assurance plc and others, the House of Lords came to a conclusion that, in situations where an employer decides to give a current or former employee a reference, it is the employer’s responsibility to take reasonable care in preparing or issuing the reference. It is also the employer’s responsibility to take care when verifying the information related to the reference. In addition, the House of Lords also concluded that, in situations where an employer issues a reference to a prospective or future employer, it is the employer’s responsibilities to provide care to that the employer in respect to the preparation of the reference. It further states that, in cases where a break of any of the duties occurs due to negligence in preparing the reference, the employer issuing the reference can be held responsible for damages to the employee, prospective employer or future employer (UKHL, 1994). The emp loyer issuing a reference has the responsibility to act in a fair manner towards the employee to protect the employee from suffering from economic losses due to negligence in issuing the reference. The employer also has a duty of care towards the employer receiving the reference because the recipient employer relies on the reference information in providing employment to the subject of the reference (McBride 2004, p.420). Therefore, the employer’s decision to employ the employee is largely influenced by the information provided on the reference. This point makes it reasonable to hold the employer issuing the reference responsible for any economic damage that the prospective employer suffers (Middlemiss 2004, p.67). In another example, it was concluded in the Legal Assurance Ltd v Kirk that, in a situation where an employer makes an informal statement regarding an employee that is not relied on by a third party, there is no liability due to negligence even if there is no any r eference issued. However, this claim was not accepted by the Court of Appeal because it was based on speculations on how the employer might respond when requested for a reference (Middlemiss 2004, p62). A different approach in understanding the liability of employers for reference is evident in Bartholomew v London Borough of Hackney. In this case, an employer issuing

Whether The Marketing Mix Contributes on the Success of Wal-Mart

Whether The Marketing Mix Contributes on the Success of Wal-Mart Introduction The marketing mix, as a paradigm, has been keeping applied in business since it was merged more than 50 years ago. Many companies are still using it as a guide in marketing (Zineldin, 2007) to gain more competitive power in the market. The activities integrated in marketing programmes to create, communicate, and deliver value for consumers were classified into product, price, promotion and place in marketing mix tool by McCarthy (cited in Davies et al., 1995) in 1960, and Kotler et al. (2009) defined the sub activities of each element of the 4Ps: product variety, quality, services, etc for Product; list price, discounts, allowances, etc for Price; sales promotion, advertising, public relations, etc for Promotion; and channels, coverage, locations, transport etc for Place. By using the guide and adjusting the elements and the sub activities of them, companies can find a marketing strategy suitable for both the industry and the organizations. Although the application of the marketing mix seems to be different among industries, it still has influences on the businesses in extents. To see whether the marketing mix can work to the achievements of the organizations, the strategies and the application of the marketing mix of Wal-Mart, the largest retailer in the world, can be a great choice to analyze. As a well known hypermarket business leader, Wal-Mart serves customers and members more than 200 million times per week at more than 8,650 retail units under 55 different banners in 15 countries (Anonymous, 2010), and it is still extending its business globally. This essay will analyze the contribution of the marketing mix on the success of Wal-Mart, and a brief scheme of improvement will also be looked at. Product As a retailer, the term product can be divided into two parts, the retailing service to suppliers, and the products and services to customers. Since both suppliers and retailers are pursuing a low-margin, high-volume strategy (Kotler et al., 2009), the stable and high-volume orders from Wal-Mart can meet the needs of the suppliers. However, only large orders are not enough in current business, according to Hansen (2009), a service-centered philosophy and service quality are crucial for building long-term relationship with suppliers. To keep a high quality of service, Wal-Mart is innovative and a pioneer in technology development. It is among the first retailers using computers to track inventory (1969), adopting the bar codes (1980) and wireless scanning guns (late 1980s), and introducing EDI for better coordination with suppliers (1985) (Johnson, 2002), which developed the efficiency of distribution and turnover of goods so that it can meet the requirements of suppliers. To individual customers, not only selling products of suppliers, Wal-Mart has private-labels such as Great Value, OlRoy, Partents Choice etc, which provides products in wide fields. Kumar et al. (2007, cited in Geyskens et al., 2010) argued that private-label products are positioning at mid-quality, and they are as good as national brand offerings but cheaper. However, Wal-Mart focuses on the quality rather than only mimic other brands (Neff, 2009), trying to meet the needs of most customers focusing on cost performance. Because of the efforts Wal-Mart made, customers are increasingly relying on the private labels (Rae, 2009). Also, according to Min (2010), customers evaluate the service with product quality, which is followed by cleanliness of the store, competitive price, product variety and fast checkouts. By making collection of customer information and IT innovation, these factors are getting focused on by Wal-Mart, which keeps the service quality and satisfaction of customers. Price The price factor of Wal-Mart can be looked at by the view of both B2C and B2B businesses. For the pricing strategies towards individuals, a lower price can capture more market share even competitors build price wall to fight in the market (Chiu et al., 2009). Wal-Mart has a great advantage in the competition among retailers because of offering a lower price and promising it the lowest among all, but lowering the price does not definitely lead to a cut in the profit. Wal-Mart uses a broad line and low value added product lines to keep prices low and raise the volume that is increased greatly enough to make up for the low margin (Kotler, 2009). However, there is always a risk: if the added revenues from the increased demands cannot cover the loss of margin, it will diminish the profit (Nijs et al., 2007). By using and collecting a huge database of consumption of products in large regions and super centers, according to the law of large numbers, the demands of the products could become stable and predictable. With a prediction of consumer behavior and risks, an aggressive pricing strategy helps Wal-Mart gain huge advantages and profitability. Place For Wal-Mart, a company that has been focused on discount merchandising and growth (Graff, 1998), cost is always a key to it. With mature management and decisions on places the products available to customers, distribution and channels, Wal-Mart gets phenomenal growth and excellent performance. First of all, considering the size, majority of Wal-Mart supercentres are located in nonmetropolitan counties and get around the distribution centers (Graff, 1998), which can make Wal-Mart benefited from a low land-rent cost and a more efficient distribution. However, a great negative impact on Wal-Marts market share occurred because of the factors of the growing maturity of internet retailing industry and lower prices offered by on-line retailers (Bock et al., 2007). In order to keep the market share and the customer satisfaction, Wal-Mart launched its own retailing websites and planned to build multichannel. This shall benefit the giant retailer as researchers found that the adoption of inte rnet and a multichannel strategy will be more profitable for retailers than traditional strategies (Zhang, 2009; Bock et al., 2007). Other than the location of supercentres, the performance of distribution of Wal-Mart is outstanding. Firstly, by geographical segmentations, distribution centers, around by supercentres, are located in appropriate regions. Suppliers make most deliveries to distribution centers, and retailer then ferry goods between the regional centers and individual stores using its own trucks (Burritt et al., 2010), which reduces the cost of transportation and enhances Wal-Marts control on the whole inventory and process of delivery. Also, a mature IT system weighs greatly for Wal-Mart: hand-held computers used by employees can collect the information of products such as storage, packaging and shipping, and a satellite communication system set up in 1983 helps managers to track sales and inventories in stores across the country (Chandran et al., 2003), which keeps the distribution under control and improves the efficiency. In addition, Wal-Mart puts a great concern upon the suppliers and the integration of supply chain. Because great volumes of products are sold through Wal-Mart, suppliers are delighted to do business with the retailer at a lower price because of the large orders, which increases the bargaining power of Wal-Mart. As what Davies et al. (1995) found: strength in bargaining power positively relates to commercial success. It seems that Wal-Mart keeps a superior power upon its suppliers to squeeze the cost. However, Even suppliers treat Wal-Mart as a primary customer perform worse financially (Bloom, 2001), there may still be benefits for suppliers to keep a long-term relationship with a higher performing channel member being efficient and aggressive to attract consumers to suppliers products, because the revenue with a high volume sold might cover the squeeze, and some suppliers hope it might help them expand their market share (Bollm, 2001; Erdem et al., 1997). By cutting the cost in the B2B part, the prices of products could be lower and more advantages Wal-Mart can gain in the market. Also, with a thought that putting the volume together of both itself and its suppliers are buying from one supplier can reduce costs (Muntaner, cited in Boyle, 2010), Wal-Mart has been trying to team up with suppliers to purchase the raw materials, like teaming up with Pepsi to purchase sugar together from one sugar supplier at a lower price, in order to reduce the cost of private labels so that more attractive prices can be offered to customers. A good management of the place factor improves the efficiency of distribution and lowers the cost of the company. Promotion The element of Promotion was divided into sales promotion, including reduction of price, discount etc, and communication, including advertising, public relations, store design etc (Van Waterschoot et al., 1992; Davies, 1995). In sales promotion, Wal-Mart uses reduced prices to increase the sales of the inventory in order to keep a high turnover rate and release the problem of stocking of inventory. Also, as it was found that a slight change in the price will lead to great improvement of business performance in a high price-elasticity product (Driussi, 2007), Wal-Mart uses short-term discounts on particular products to stimulate the consumption of products. Concerning about the communication of Wal-Mart, with an increasing budget on advertising from $405 million in 1999 to $2.3 billion in 2008 (Norman, 2009), the brand name and the slogan of save money, live better, formerly always low prices are getting widely known, which leads to a greater awareness of public and an increase in brand equity (Keller, 1993). Also, it uses diversified advertising methods such as TV, websites and newspaper, which is crucial to the success of any advertising campaign (Scott, 2009). In addition, according to Ataman (2010), by making efforts on advertising can improve the customer loyalty to the companies, which might also be an important reason for Wal-Mart being attractive and well accepted by publics in either new or existing market. It seems that Wal-Mart focuses greatly on communication with customers and trying to get more strength of brands. However, there are still some factors that Wal-Mart needs to take into consideration. First of all, although Wal-Mart is widely accepted by the public, the public relationship and the social image from the public tell a different story. With a history of anti-union tactics and worker disputes, including an ongoing gender discrimination lawsuit (Bustillo, 2010), Wal-Mart is getting into a social issue negatively affects its social image. Society worries about Wal-Marts lacking of consideration to health, life and rights of employees. However, Wal-Mart has been trying to making efforts on its CSR while the public does not realize. It offers a better health care plan than the retail average, in which 80% of its US workers can get health coverage while only 58% for the retail sector as a whole (Bustillo et al., 2010). This phenomenon shows that Wal-Mart needs to make effort o n PR to change the biases made by the society. In addition, with a development of customer perspectives, physical environment and social cue, factors influencing customers feelings and satisfaction (Bitner, 1992; Hu et al., 2006) are getting more focused. Wal-Mart can try to collect more customers preference to the store environment such as store designing and employees behaviours in order to build a welcoming feeling to customers and serve customers better. Integration of The Marketing Mix Although each element of the marketing mix Wal-Mart focuses is analyzed, the marketing mix should be treated as a whole. An application of the marketing mix upon the business needs the coordination among departments of a company, not only marketing department, and part-time marketers who are not working for marketing department but have connect with customers need to be greatly relied on to generate and disseminate the market intelligence (Davies et al., 1995; Grà ¶nroos, 1994). It can be shown from the above analysis that the elements of the paradigm influence each other such as price and PR, supply chain and price, cost and distribution etc, and Wal-Mart controls them in a macro vision. With an interaction among the departments, Wal-Mart can get advantage in each element of the marketing mix by using resources widely and efficiently. Conclusion By analyzing the concentration of Wal-Mart upon the marketing mix, it not only treated the paradigm as a guide, but also applies it upon the strategy and management of the company. It is not unfair to say that with a proper application upon the business and a great interaction in the marketing mix, Wal-Mart gets benefit from the classic theory. The application of the marketing mix could be seen as a key positive factor of the success of Wal-Mart. However, to improve the business performance of the giant retailer according to the paradigm, some soft factors such as the flexibility of distribution, PR and consumers emotion can be concerned by Wal-Mart.